Quantities of fuel consumed by international and domestic aviation for propulsion, power and heating.
-        For international aviation (when the departure and arrival airports are in different national territories): quantities of fuels consumed by civil aircraft of any nationality during international flights transporting goods or passengers;
-        For domestic aviation (when the departure and landing airports are on national territory): quantities of fuels consumed by civil aircraft undertaking domestic flights transporting passengers or goods, or for purposes such as crop-spraying and the bench-testing of aeroengines.
Excluded are aviation fuels used by the military; and the fuels used by airport authorities for ground transport within the airport.